- Awaiting Harvest. Terris, Harry // American Banker Magazine;Nov2012, Vol. 122 Issue 11, p24
The article looks into the valuation metrics for banks using deferred tax assets (DTAs) to reflect the value of losses and reduce future tax bills in the U.S. It explains how bank DTAs are used to determine banking activities and bridge the gap between book-keeping practices and tax bill...
- Deferred Taxes on Foreign Earnings: A Road Map. Abahoonie, Edward J.; Alfonso, Leah N. // Tax Executive;Jul/Aug2011, Vol. 63 Issue 4, p247
The article focuses on the deferred tax liability for undistributed foreign earnings in the U.S. It states that a liability will be recorded in the consolidated financial statements for home country taxation based on the assumption that earnings generated by a corporate joint venture or foreign...
- The benefit of tax deferral and stepped-up basis... Fender, William E.; Miller, Milton // CPA Journal;Oct97, Vol. 67 Issue 10, p58
Provides information on the benefit of tax deferral and stepped-up basis in taxable portfolios and investments. Ways on how investors can benefit from deferred taxes or interest-free loan; Stepped-up basis; Benefits of tax deferral; Equivalent pre-tax rates of return; Design priorities for...
- The taxman speaketh. Philippidis, Alex // Westchester County Business Journal;11/6/95, Vol. 34 Issue 45, p2
Reports on a package of tax cuts and policy changes being prepared by Governor George Pataki and Bureau of the Budget. Three state taxes to be cut; Comments from Commissioner Michael H. Urbach; Problem in Westchester County.
- Editor's note. O'Connor, Walter F. // International Tax Journal;Spring98, Vol. 24 Issue 2, pIII
Editorial. Focuses on whether deferral elimination can be used in tax policies in the United States. Reference to Stanley Surrey writing a paper on what he would do to defferal Information on the Treasury Department attraction to defferal; Details on the initiation of Subpart F in October...
- Final installment of deferred additional 1993 income taxes due. // National Public Accountant;Mar96, Vol. 41 Issue 3, p11
Announces the date of the third and final installment of deferred additional income taxes due 1993. Two options for taxpayers to pay the final installment.
- Report to Virginia debt advisory panel paints rosy picture. Resnick, Amy B. // Bond Buyer;12/11/97, Vol. 322 Issue 30290, p4
States that Virginia has the capacity to authorize between $445 million and $450 million in tax supported debt from 1997 to 2007, while limiting total debt service to 5 per cent of state revenues. What the preliminary revenue projections for the 1999-2000 biennium show; What resulted in the...
- More on Early Withdrawals and the Break-Even Frontier. Kitces, Michael E.; Prakash, Arun J.; Smyser, Michael W. // Journal of Financial Planning;Nov2003, Vol. 16 Issue 11, p20
The article presents a letter to the editor and a reply regarding the article The Break-Even Frontier for Early Withdrawals From a Tax-Deferred Account by Arun J. Prakash and Michael W. Smyser in the August 2003 issue.
- FRS 19 DEFERRED TAX. McNally, Bridget // Accountancy Ireland;Jun2002, Vol. 34 Issue 3, p23
Focuses on the impact of the deferred tax FRS 19 to companies in Ireland. Concept of timing difference; Recognition of deferred tax; List of exceptions permitted by FRS 19.